Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Land: part-disposals: strict legal position

Where there has been a part- disposal of a large holding of land, it can be difficult to identify `the asset’ which has been the subject of the part-disposal. The following paragraphs, CG71804-CG71807, set out the strict legal position. However, it is often possible to avoid the need to value the whole of the unsold portion of the holding of land, see CG71852+.